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V1350-14 ·21 May 2014 ·consulta-vinculante Medium impact
Tax

Tax rate for congresses and fairs depends on commercial nature and service provider

A French entity asked whether its cardiovascular congresses have a commercial character. The DGT states that the reduced tax rate applies to commercial fairs and exhibitions, not to cultural or scientific knowledge dissemination events.

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2014-05-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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